A bill for an act creating a deduction available against the individual income tax for educational expenses at institutions of higher education for career-related programs and apprenticeship programs, and including retroactive applicability provisions.

SF 379 creates a new Iowa individual income tax deduction for educational costs at specific career-focused programs and apprenticeships. It allows taxpayers to deduct expenses like tuition, fees, books, and supplies paid for: (1) career-related programs at colleges or training programs that don’t offer college credit, and (2) registered apprenticeship programs. The deduction applies retroactively to tax years beginning January 1, 2025, and excludes payments from education savings plans. It directly affects Iowa residents paying for these qualifying education expenses.